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5.32 Analysis of Financial Statements—CBSE XII
Illustration 18. Statement of Profit & Loss of XYZ Ltd. for the year ended
31st March, 2025 and additional information is given below. Calculate Cash Flow from
Operating Activities.

STATEMENT OF PROFIT & LOSS
for the year ended 31st March, 2025

Particulars Note No. `
I. Revenue from Operations (Net Sales) 18,00,000
II. Other Income 1 22,000
III. Total Revenue (I + II) 18,22,000
IV. Expenses:
(a) Purchases of Stock-in-Trade 14,56,000
(b) Change in Inventories of Stock-in-Trade (16,000)
(Opening Inventories ` 80,000 and Closing Inventories ` 96,000)
(c) Employees Benefit Expenses 1,80,000
(d) Depreciation and Amortisation Expenses 50,000
(e) Other Expenses 2 1,74,000
Total Expenses 18,44,000
V. Net Loss for the Year (III – IV) (22,000)

Notes to Accounts
Particulars `
1. Other Income
Rent 15,000
Miscellaneous 7,000
22,000
2. Other Expenses
Manufacturing Expenses 30,000
Insurance 9,000
Administration Expenses 47,000
Selling and Distribution Expenses 58,000
Loss on Sale of Assets 30,000
1,74,000

Additional Information:
31st March, 2025 (`) 31st March, 2024 (`)
1. Wages Payable 10,000 ...

2. Salaries Payable 25,000 ...
3. Prepaid Insurance 3,000 ...

4. Accrued Commission 7,000 ...